2014 (4) TMI 686

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..... angements of immovable property for use in the course of furtherance of business and commerce. Explanation 1 of the said definition provides that for the purpose of this clause for use in the course or furtherance of business or commerce includes use of immovable property as factories, office building, warehouse, theatres, exhibition halls and marriage halls and multiple use building. In the prese .....

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..... Property . 2. The learned Consultant for the applicant submits that it is the applicant s own projector, with facilities for screening of films. He submits that they are charging projection charges for projecting the films. He submits that they are not collecting any rent and the act of projection of films would not come within the definition of Renting of Immovable Property . 3. The learne .....

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..... furtherance of business or commerce includes use of immovable property as factories, office building, warehouse, theatres, exhibition halls and marriage halls and multiple use building. In the present case, prima facie, we find that the project theatre was let out for screening of films, which would be included in the definition of Renting of Immovable Property . We find force in the submission o .....

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